David B. Charles, CPA



David Charles is a partner at Katz, Sapper & Miller. He has been with the firm since 1985 and in public accounting since 1979. David created the firm’s Healthcare Resources Group and has effectively led this group to become one of KSM’s most successful and recognized practice areas. He also provides consulting, tax, and accounting advice to a wide variety of businesses and high net worth clients.

David works closely with numerous healthcare clients, and his expertise includes mergers and acquisitions, hospital/physician integration, financing, forecasts and projections, tax planning, business structuring, and development of compensation systems. He has established himself as a leader in the industry in managing complex business issues specific to the healthcare industry.

David is also partner-in-charge of practice development, where he oversees the development and execution of the firm’s strategic growth initiatives, including the launch of several new service lines and programs.


David received a Bachelor of Science degree in accounting from Ball State University.


David is a member of the American Institute of CPAs, where he currently serves in its management advisory services division, and the Indiana CPA Society. As a respected consultant in the area of healthcare, David is involved in industry-related organizations, including the Medical Group Management Association, Healthcare Financial Management Association, and the National CPA Health Care Advisors Association. David currently serves as president of the board of directors of the Indiana Children’s Wish Fund, where he was named Volunteer of the Year, and previously served on the board of directors of the American Heart Association and the Boys and Girls Club of Noblesville. He is a graduate of the Hamilton County Leadership Academy and was also named Kiwanian of the Year by a local Indianapolis Kiwanis club. In April 2013, Ball State University’s Department of Accounting presented David with the Award of Excellence.